G.P. Agarwal, Member (J)

1. The Revenue has filed the present appeal against the impugned Order-in-Appeal passed by the Collector of Customs and Central Excise (Appeals), Cochin.

2. Shortly put the facts of the case are that the respondents imported 1610 pieces of Latex Foam Sponge. On their behalf M/s. Achuthan Pillai Co. filed Ex-bond Bill of Entry 43, dated 3-12-1985 for the clearance of the imported goods which were assessed to duty under Heading 4005.91/4005.00 read with Notification No. 71/68-C.E. The respondents paid the duty on 9-4-1986 as assessed. However, it appears that the Internal Audit Department of the Customs House pointed out that the imported goods were correctly classifiable under Heading 4008.11 which resulted in a short collection of duty. As a sequel thereof, a Show Cause Notice dated 9-10-1986 was issued to the respondents calling upon them to pay the duty amounting to Rs. 20,20,370.80 on the ground that the goods were assessable as Cellular Rubber Sheets under Heading 4008.11. It was confirmed by the Assistant Collector of Customs, Cochin, vide his Order-in-Original dated 1-4-1987. Against that Order the respondents filed their appeal before the Collec